complete a 394 (IT/CT) (COG914200 - Class 1A NIC - Prior to 2000 - 2001) by following the guidance at EM5252 and EM5253 to adapt these forms by selecting the “Other” option from the penalty offence options, and

enter Total Penalty Payable (if you do not wish to use the Tax and NIC table)

details of the penalty - in this free text box you must enter the details of the statutory provision under which the penalty is being charged, (for example, S98A(2)(a) TMA 1970) and give a clear description of the act/failure giving rise to the penalty. You should use the correct legislative references contained within COG914180, and